The weekly time tickets indicate the following distribution of labor hours for three direct labor employees:

Hours

The direct labor rate earned per hour by the three employees is as follows:

The process improvement category includes training, quality improvement, housekeeping, and other indirect tasks. $($Note: Ignore any overtime issues, if applicable.$)$

a$.$ Journalize the entry to record the factory labor costs for the week. If an amount box does not require an entry, leave it blank.

Factory Overhead

Wages Payable